There is a possibility for one or more additional reconciliation bills during late 2025 and 2026, and therefore additional opportunities for enactment of additional provisions, as well as changes and improvements to the...more
Public Law 119-21, generally referred to as the “One Big Beautiful Bill” Act (the “Act”) and signed into law on July 4, 2025, includes several employee benefit provisions that employers will want to be aware of. Below is an...more